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企业集团组织结构的复杂性以及所面临市场竞争的日趋激烈,客观上决定了其财务管理关系着整个集团的生死存亡,而集团公司对其子公司的控制总是以一定的财务管理模式为指导的,因此,建立高效的财务管理模式成为企业集团管理的重中之重。笔者认为,企业集团财务管理的关键在于集权与分权,其中,对母子公司财务管理集权与分权“度”的把握,是提高企业集团管理水平的重要突破口。
The complexity of the organizational structure of an enterprise group and the increasingly fierce market competition it faces objectively determine that its financial management has a bearing on the life and death of the entire group while the control of its subsidiaries by a group company is always guided by a certain mode of financial management Therefore, setting up an efficient financial management mode has become the most important part of the management of a group of enterprises. The author believes that the key to enterprise group financial management lies in centralization and decentralization. Among them, grasping the centralization and decentralization of financial management of parent and subsidiary companies is an important breakthrough to improve the management level of enterprise groups.